Trustees’ Annual Report for the period
From April 2024 Period start date To March 2025 Period end date
Charity name: Woolhampton Village Hall
Charity registration number: 300099
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | The charity exists to provide and enhance the facilities of the village hall |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
Serving the community, villagers for lunch club, stroke care, fitness and children’s parties as well as singing groups, art classes and dog training sessions |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | Confirmation given |
| Achievements and Performance | ||
| SORP reference | ||
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | Lunch club provided for OAP and people on their own in the village Monthly market bringing community together for stalls holders to sell their produce Annual show for horticultural and baked goods Stroke Care weekly meets for clients to have games, activities, hot food and visiting therapists Exercise classes for all ages and abilities, specialist dance classes open to all |
Financial Review
| Review of the charity’s financial position at the end of the period |
Para 1.21 | See accounts |
|---|---|---|
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | Agreed reserves (see AGM minutes) |
| Amount of reserves held | Para 1.22 | See accounts |
| Reasons for holding zero reserves |
Para 1.22 | N/A |
| Details of fund materially in deficit |
Para 1.24 | N/A |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 | N/A |
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | Trust deed |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | Trustee committee |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Proposal and acceptance based on references |
Reference and Administrative details
| Charity name | Woohampton Village Hall |
|---|---|
| Other name the charity uses | n/a |
| Registered charity number | 300099 |
| Charity’s principal address | Woolhampton Village Hall Bath Road Woolhampton Berkshire RG7 5RE |
Names of the charity trustees who manage the charity
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (if any) |
|---|---|---|---|---|
| Nicola Jordan | Chair | |||
| Emma Smith | Secretary | |||
| FelicityGriggs | ||||
| TerryVallis | Vice Chair | |||
| Laurence Harwood | ||||
| Christopher McWhinney |
||||
| Fiona Howarth | ||||
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s Full name(s Position (eg Secretary, Chair, etc) Date |
)As per email )Nicola Ann Jordan Chair 30/01/2026 |
|
|---|---|---|
Woolhampton Vlllage Hall Pn)fft Loss Report 24. 135. 26.84S.77 Tol•l Sd A•W• I(KWZI 2.397 GROSS PAOFITILOSS ta(w.77 .iJo. cu17}• 2.929.10 t71 1.49403 Erry17 3M79A>2 IMSIJ5 wx4nt•l78101 331. 4.497.50 Awrf 8 ft•lM171iX 221ZJ 1516. W*i•rCIww (71011 462.17 NEf PAOFifiLOSS £Q•17.1•
Independent examiner’s report to the trustees of Woolhampton Village Hall
I report to the trustees on my examination of the accounts of the Woolhampton Village Hall (‘the Trust’) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement – matter of concern identified
I have completed my examination. I have identified matters of concern that give me reasonable cause to believe that:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
In contrast to last year’s accounts, the balance sheet shows a material difference from the evidence provided to me on bank account statements.
Balance sheet – Current account
On first inspection, in November 2025, the current account balance in the Sage accounts was £19,792.69 which is £1,111.67 lower than the current account balance shown on the bank statement for 31 March 2025 (£20,904.46).
The accounts being materially lower (by 4.7% of total sales) suggests that sales had been understated in the accounts, or overheads had been overstated. This was a ‘favourable’ error in that it showed a lower level of funds than that shown in the bank statement.
At the AGM in late November the above issues were discussed, and while Trustees were reassured that there was more money in the bank at the end of the year than the accounts indicate, a number of actions were agreed.
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1) The Treasurer would continue her efforts to identify and rectify the problems in the accounts.
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2) I was asked to carry out an independent examination of the first six months of the accounts for the current (2025-26) financial year to see if the error was
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a. Stable – suggesting a one-off problem
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b. Increasing – suggesting an ongoing problem
Following the completion of the first action I carried out a further inspection and the results are summarised below:
| Current Account balance | Current Account balance | |||
|---|---|---|---|---|
| As at | Sage | Barclays Bank Statement |
Diference | Inspection date |
| 31 Mar 2025 | 19,792.69 | 20,904.36 | £1,111.67 |
Nov 2025 |
| 31 Mar 2025 | 17,400.00 | 20,904.36 | £ 3,504.36 | Jan 2026 |
| 30 June 2025 | 18,585.99 | 22,067.96 | £ 3,481.97 |
Jan 2026 |
| 30 Aug 2025 | 18,748.33 | 22,132.83 | £ 3,384.50 |
Jan 2026 |
The magnitude of the error actually increased following the Treasurer’s attempts to rectify the issues but remains ‘favourable’ with a higher balance in the bank than Sage proposes. The difference is notably stable over time and slowly decreasing in size.
During my review it has been clear that there were a number of problems with the figures in the Trust’s Sage accounting software. It’s not clear whether these problems have been exacerbated by the change in Treasurer, or whether the new Treasurer has uncovered problems which were always present but perhaps manually rectified in prior years. The change to using the automated reports in Sage to produce the accounts for sign-off (rather than transferring figures to Excel as was done in previous years) should have been a positive one but may have brought the problems to the fore.
The Treasurer proposes that the issue is due to some 2015 transactions being pulled through by Sage into more recent reports. If these transactions are slowly ‘aging out’ (fewer are being pulled through each month) then the above figures might support that hypothesis but I have done no work to confirm it.
My conclusion is that there is a ‘one-off’ problem with the accounts, although it seems highly likely that this has been caused by a number of transactions not a single one.
Profit & loss report
The profit and loss report is harder to tie to hard evidence of transactions. It is beyond the scope of my review to attempt to reconcile the P&L to the sales invoices and purchase receipts. Therefore I have not attempted to find the errors that has led to the misstatement in the balance sheet. We can assume that a combination of understated sales (missed transactions and/or lowered values) or overstated overheads (extra transactions and/or higher values) are present in the P&L, and therefore that Net Profit may be closer to £10,100 than the £6,617 stated.
Underlying causes
Immaterial matters
Last year I commented on two matters which I did not consider material, but could be considered as areas for improvement. Improvements have been made in both areas.
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The number of low value ‘related party transactions’ fell over the course of the year with 9 in April – Dec 2024 but only 1 in Jan – Mar 2025. This is a positive response when compared to last year’s report and is presumably caused by the appointment of a new caretaker who has taken over these duties.
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a. The transactions remain exempt from reporting according to section 9.18 of Charities Statement of Recommended Practice (SORP) (FRS 102) as they are clearly “ reimbursement of out-of-pocket expenses where the trustee acts as agent for the charity ” for which receipts have been provided.
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b. It would be good to continue to make efforts to keep such transactions to a minimum.
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This year I attended the AGM so was able to witness that, in line with my advice last year, the trustees this year made and recorded their assessment of:
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a. whether the charity is a going concern;
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b. the ability of the charity to be to be able to settle outstanding invoices, bills and commitments as and when they fall due;
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c. bad debts and financial risks; and
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d. the adequacy of reserves held.
I confirm that I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Alasdair Reid 29 January 2026